In the current year, Corporation distributed installment notes payable in redemption of some of its shares. incurred the following expenditures in connection with the redemption: accounting fees of $$6,200$ and legal fees of $$7,500.$ In addition, paid $$9,700$ of interest expense on the installment notes payable. The distribution was a qualifying stock redemption. How much of the $$23,400$ is deductible in the current year? a$.$ $$0$ b$.$ $$6,200$ c$.$ $$9,700$ d$.$ $$23,400$